Date of Adoption: July 30, 1999.
Purpose: To prescribe the requirements a CPA must follow to reinstate a lapsed license and/or certificate.
Citation of Existing Rules Affected by this Order: New section WAC 4-25-792.
Statutory Authority for Adoption: RCW 18.04.055(11), 18.04.215 (2), (4).
Adopted under notice filed as WSR 99-13-069 on June 11, 1999.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: January 1, 2000.
August 24, 1999
Dana M. McInturff, CPA
How do I apply for reinstatement of a lapsed CPA license and/or certificate?
If your CPA license and/or certificate has lapsed, you may not hold out as a CPA in public practice or use the title CPA until your license and/or certificate is reinstated by the board.
To apply for reinstatement of a lapsed license and/or certificate you must use the form provided by the board and satisfy CPE requirements in WAC 4-25-830. An application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board.
To apply for reinstatement, you must submit to the board:
• A complete reinstatement form including your certification, under the penalty of perjury, that you have:
(1) Not held out in public practice and/or used the title CPA during the time in which your license and/or certificate was lapsed;
(2) Met the CPE requirements for reinstatement in WAC 4-25-830; and
(3) Met the CPE supporting documentation requirements in WAC 4-25-833;
• Source documents as evidence of eligibility for CPE credit for all courses claimed in order to meet CPE requirements as defined by WAC 4-25-833;
• All applicable fees; and
• Other documents or information the board may deem necessary.
Upon approval of your application, your license reinstatement or notification of certification reinstatement will be mailed to the last address you provided to the board.